(redirected from Personal Holding Company)
Also found in: Financial.
PHCPrimary Health Care
PHCPort Harcourt (Nigeria)
PHCPublic Health Consultation (various locations)
PHCPrairie Home Companion (public radio program)
PHCParrahippocampal Cortex (brain)
PHCPatrick Henry College
PHCPrimary Health Centre (India)
PHCPanhellenic Council (sororities)
PHCPutnam Hospital Center (Carmel, NY)
PHCPorsche Hill Control
PHCParliament House Complex (various locations)
PHCPersonal Holding Company
PHCProvidence Health Care (Spokane, WA)
PHCPublic Health Capacity and Communication (European Centre for Disease Prevention and Control)
PHCPrimary Home Care
PHCPublic Housing Communities (various locations)
PHCPetroleum Hydrocarbons
PHCPhotonic Crystal
PHCPublic Health Center
PHCPew Hispanic Center (California)
PHCPost-Hardcore (music genre)
PHCPortland Habilitation Center (Portland, OH)
PHCPears Health Cyber (marketing; various locations)
PHCPrentice Hall Canada (publishing)
PHCPartenariat Hubert Curien (French: Hubert Curien Partnership)
PHCPharmaceutical Chemist (UK)
PHCPacto Hambre Cero (Spanish: Zero Hunger Pact; Guatemala)
PHCPaul Hall Center for Maritime Training and Education
PHCPromus Hotel Corporation (Memphis, TN)
PHCProbable Hydrologic Consequences (mining)
PHCPhrack High Council
PHCPet Health Council (UK)
PHCPalestinian Housing Council
PHCPrincipal Hazardous Constituent
PHCChief Photographer's Mate (Naval Rating)
PHCPiedmont Health Care (Statesville, NC)
PHCPermanent Human Capability
PHCPretensioned spun High-strength Concrete pile
PHCParti de l'Héritage Chrétien (French: Christian Heritage Party)
PHCPhotographic Change
PHCPrater Hater Club
PHCPeople's Homesite Corporation (Philippines)
PHCPupils with Handicapping Conditions
PHCPreventive and Promotional Health Care
PHCProduct History Card
PHCPhilippine Harvadian College
PHCPremolar aplasia-hyperhidrosis-canities prematura (syndrome)
PHCPotentially Hazardous Comet (astrophysics)
References in periodicals archive ?
954 lookthrough treatment of payments between related controlled foreign corporations under foreign personal holding company rules;
Foreign Personal Holding Company income (FPHC income) generally is made up of dividends, interest, royalties, rents, annuities, and gains from the sale or exchange of property that gives rise to such types of income.
A family holding company could become a personal holding company if it generates personal holding company income (i.
subsidiary could face liability under the personal holding company tax for retaining excessive amounts of earnings.
H&C's] assets immediately following its election to be disregarded as an entity separate from its owner gives rise to gain that is not foreign personal holding company income as defined in section 954(c)(1)(B) of the Internal Revenue Code.
Like the accumulated earnings tax, the tax on "Undistributed Personal Holding Company Income" is designed to encourage dividend distributions by C Corporations.
BLR Services -- which links LD Com (Louis-Dreyfus group), Teligent and Artemis, the personal holding company of Francois Pinault -- won three licences, in Auvergne, Corsica and Limousin, respectively.
Looking at the price paid by Sunday Sport for the club in 1993, the sum of pounds 450,000 cash was paid by them to David Sullivan's personal holding company Roldvale Limited.
The value of a qualified business must be reduced by the value of assets that produce personal holding company income (PHCI), such as rents.
And several C-corporation downsides, such as excess compensation, personal holding company tax and unreasonable accumulation of earnings are generally not problems for S-corporations.
tax on income earned by Americans indirectly through foreign corporations: the controlled foreign corporation rules of subpart F, the foreign personal holding company rules, the PFIC rules, the personal holding company rules, the accumulated-earnings tax, and the foreign investment company rules.
On July 5, 2013, the IRS Office of Chief Counsel released Field Attorney Advice 20132702F, which addresses whether rental income from software leasing to third parties outside the country of a controlled foreign corporation (CFC) is foreign personal holding company income.
Full browser ?